Nev. Rev. Stat. § 372B.145

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 372B.145 - Imposition and amount of tax on autonomous vehicle network companies; deposit of proceeds with State Treasurer
1. In addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the use of a dispatch center, software application or other digital means by an autonomous vehicle network company to connect a passenger to a fully autonomous vehicle for the purpose of providing transportation services at the rate of 3 percent of the total fare charged for transportation services, which must include, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare. The Department shall charge and collect from each autonomous vehicle network company the excise tax imposed by this subsection.
2. The excise tax collected by the Department pursuant to subsection 1 must be deposited with the State Treasurer in accordance with the provisions of NRS 372B.170.
3. As used in this section, "fully autonomous vehicle" has the meaning ascribed to it in NRS 482A.036.

NRS 372B.145

Added to NRS by 2017, 4471
Added by 2017, Ch. 608,§14.05, eff. 6/16/2017.